#Section 148
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Notice u/s 148 for reassessment cannot be issued based on mere suspicion
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Reassessment u/s 147 not permitted for failure of AO to draw correct inference from details disclosed by assesse
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Assessment initiated and framed in name of deceased is void
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Reopening not permissible beyond 4 years where AO failed to consider material produced before him
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Reassessment Notice U/s. 148 void even if issued by authorities who rank higher than competent authority
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Reassessment u/s 147 valid if assesse had deemed notice of reassessment proceedings
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Assessment is liable to be quashed in absence of issuance of notice u/s 143 (2)
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Mere Entries found in third party books are not binding on Assessee
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Once identity & creditworthiness of parties and genuineness of transaction proved, section 68 cannot be invoked
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Review u/s 254(2) only if there is a mistake apparent from the record
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Reassessment u/s 148 quashed, on issue of notice without valid jurisdiction
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No new material besides full and true disclosure, reassessment u/s 148 is not justified
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Reopening of Assessment u/s 147 cannot be allowed if there is any subsequent change in Law
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